JAR-818 tour company uses two measures of activity, routes and passengers in its cost formulas used for budgeting and performance evaluation. The cost formula for tour operating costs is $56,850 per month plus $2,886 per route plus $17 per passenger. The company expected in August to perform 88 routes and serve 259 passengers, but the actual activity was 92 routes and 268 passengers. The actual tour operating costs in August was $305,100. The spending variance for tour operating costs in August would be closest to: Multiple Choice $10,121 Favorable $21,818 Favorable $11,697 Favorable $10,121 Unfavorable $21,818 Unfavorable